SAYILGAN, Güven Ankara Üniversitesi - Siyasal Bilgiler Fakültesi - İşletme Bölümü, Turkey , ŞENOL, Coşkun T. C. Başbakanlık Gümrük Müsteşarlığı - Gümrük Başkontrolörü, Turkey

INWARD PROCESSING REGIME AND IT’S EFFECTS ON TURKISH EXPORTATION

16803

Turkey’s membership to WTO and customs union agreement signed with EU as of 01.01.1996 required Turkey to harmonize export incentive legislation with the legislation of these organizations. Thus cash incentives which were implemented before were abolished and instead the activities have started to be supported. In this context, the incentives which used to be provided through export incentive certificates have started to be given by the incentives within the Inward Processing Regime as from 01.01.1996. In this paper we examined the aim, advantages, and disadvantages of Inward Processing Regime and evaluated it’s effects on Turkish exportation.

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Inward Processing Regime , Inward Processing Authorization Certificate , Inward Processing Authorization , Export Incentives

Erciyes University Journal Of Economics an‎d Administrative Sciences

53